I don't think it is feasible.

I was thinking of buying a house under my mother's name. But she doesn't have enough income to take the tax credit, although her US bank account bears some interest. I did a little bit research on this a few month ago and my conclusion is No. Your idea of using your son's name is the same as mine of using my mother's. The key point is to have enough taxable income. Plus your son is still a minor, can he file tax return on his own or does he have to a dependent of you?